The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.
The U.S. Government Accountability Office (GAO) is a legislative branch government agency that provides auditing,evaluative,and investigative services for the United States Congress. It is the supreme audit institution of the federal government of the United States. It identifies its core "mission values" as:accountability,integrity,and reliability. It is also known as the "congressional watchdog".
An audit is an "independent examination of financial information of any entity,whether profit oriented or not,irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.”Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them,obtain evidence,and evaluate the propositions in their auditing report.
In May 2003,following the invasion of Iraq in March of that year,the Central Bank of Iraq-Development Fund for Iraq (DFI) account was created at the U.S. Federal Reserve Bank of New York at the request of the Coalition Provisional Authority (CPA) Administrator. A part of the fund has been transferred to Baghdad and Iraq,and the DFI-Baghdad account was opened at the Central Bank of Iraq "for cash payment requirements". The fund also eventually received money from seized and "vested" Iraqi bank accounts and funds seized by coalition forces. $650 million of this amount belongs to Uday Saddam Hussein,the older son of the former Iraqi president. The DFI have been disbursed mainly for "the wheat purchase program,the currency exchange program,the electricity and oil infrastructure programs,equipment for Iraqis security forces,and for Iraqi civil service salaries and ministry budget operations".
The Audit Commission was a statutory corporation in the United Kingdom. The commission's primary objective was to appoint auditors to a range of local public bodies in England,set the standards for auditors and oversee their work. The commission closed on 31 March 2015,with its functions being transferred to the voluntary,not-for-profit or private sector.
Rebecca Otto is an American politician who served as State Auditor of Minnesota from 2007 to 2019. Affiliated with the Minnesota Democratic-Farmer-Labor Party (DFL),she served in the Minnesota House of Representatives from 2003 to 2005 and on the Forest Lake School Board.
The New York State Comptroller is an elected constitutional officer of the U.S. state of New York and head of the New York state government's Department of Audit and Control. The New York State Comptroller is the highest-paid state auditor or treasurer in the country. Sixty-one individuals have held the office of State Comptroller since statehood. The incumbent is Thomas DiNapoli,a Democrat.
The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector,both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.
In the United States,the Single Audit,Subpart F of the OMB Uniform Guidance,is a rigorous,organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance received for its operations. Usually performed annually,the Single Audit's objective is to provide assurance to the US federal government as to the management and use of such funds by recipients such as states,cities,universities,non-profit organizations,and Indian Tribes. The audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components. The Single Audits must be submitted to the Federal Audit Clearinghouse along with a data collection form,Form SF-SAC.
Internal control,as defined by accounting and auditing,is a process for assuring of an organization's objectives in operational effectiveness and efficiency,reliable financial reporting,and compliance with laws,regulations and policies. A broad concept,internal control involves everything that controls risks to an organization.
The Australian National Audit Office (ANAO) is the supreme audit institution of Australia,functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate. Administratively,the ANAO is located in the Prime Minister and Cabinet portfolio.
The Pennsylvania auditor general is the chief fiscal officer of the Commonwealth of Pennsylvania. It became an elected office in 1850. The current auditor general of Pennsylvania is Republican Timothy DeFoor.
The Office of Program Policy Analysis and Government Accountability (OPPAGA) is the research arm of the Florida Legislature. OPPAGA supports the Florida Legislature by providing data,evaluative research,and objective analyses that assist legislative budget and policy deliberations. State law,legislative leadership,and the Joint Legislative Auditing Committee determine OPPAGA's research issues. OPPAGA's research focuses on improving program performance,saving money,and ensuring that program activities are appropriate. Since 1998,the state has saved $857 million by adopting policy options and recommendations presented in OPPAGA reports. OPPAGA operates under the guidance of a coordinator appointed by the Joint Legislative Auditing Committee and confirmed by the House and Senate.
Mary Zarrilli Connaughton is a former board member of the Massachusetts Turnpike Authority. Connaughton was a candidate for Massachusetts Auditor in 2010.
The Office of Inspector General (OIG) for the United States Department of Health and Human Services (HHS) is responsible for oversight of the United States Department of Health and Human Service's approximately $2.4 trillion portfolio of programs. Approximately 1,650 auditors,investigators,and evaluators,supplemented by staff with expertise in law,technology,cybersecurity,data analytics,statistics,medicine,economics,health policy,and management and administration. Based on Federal Employee Viewpoint Survey scores,OIG has been ranked the best place to work in HHS for 5 consecutive years by the Partnership for Public Service.
Adam Edelen is an American businessman,solar energy entrepreneur,and politician who served as the Auditor of Public Accounts for the Commonwealth of Kentucky from January 2,2012,to January 4,2016. Prior to that,he was the Chief of Staff for Kentucky Governor Steve Beshear from July 2008 until September 15,2010,when he resigned to work as a business consultant,before running for the Auditor of Public Accounts for the Commonwealth of Kentucky. In 2019,he ran for Governor of Kentucky with running mate Gill Holland,finishing in third place in the Democratic primary.
The Auditor-General of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.
The Massachusetts general election,2014 was held on November 4,2014,throughout Massachusetts. Primary elections took place on September 9,2014.
The State Auditor of Washington is an independently elected constitutional officer in the executive branch of the government of the U.S. state of Washington. Eleven individuals have held the office of State Auditor since statehood. The incumbent is Pat McCarthy,a Democrat and the first woman to occupy the office.
Nicole Marie Galloway is an American accountant and politician who served as the State Auditor of Missouri between 2015 and 2023. She was the Democratic nominee for Governor of Missouri in the 2020 election,losing to incumbent Republican Mike Parson.
